INTM489020 - Transfer pricing guidance: derivation and destination tables: Table of destinations to Part 4 of Taxation (International and Other Provisions) Act 2010
This table shows the destinations of provisions in ICTA88/SCH28AA into TIOPA10, so that queries about the meaning of the thin capitalisation legislation in SCH28AA can be linked to the new legislative references used in this guidance. There is a table of origins of TIOPA10 at INTM489010.
| ICTA88/SCH28AA provision | Rewritten provision in TIOPA10 |
|---|---|
| para.1(1) | 147(1), (2), (4), 148(1), (3) |
| para.1(2) | 147(1), (2), (3), (4), (5), (6) |
| para.1(3) | 151(2) |
| para.1A(1) | 152(1) |
| para.1A(2) | 152(2), (3) |
| para.1A(3) | 152(4) |
| para.1A(4) | 152(5) |
| para.1A(5) | 152(6) |
| para.1A(6) | 154(1), (3) |
| para.1A(7) | 154(1), (4), 175(5), 191(4), 192(6), 197(10), 201(9) |
| para.1A(8) | 154(1), (5), 204(4) |
| para.1A(9) | 154(1), (2), (6), 175(3), 181(4), 191(2), 197(8), 199(7), 201(7) |
| para.1A(10) | 154(1), (7), 175(4), 181(5), 191(3), 197(9), 199(8), 201(8) |
| para.1B(1) | 153(1) |
| para.1B(2) | 153(2), (3) |
| para.1B(3) | 153(4) |
| para.1B(4) | 153(5) |
| para.1B(5) | 153(6) |
| para.1B(6) | 154(1) |
| para.2(1) | 164(1), (2) |
| para.2(2) | 164(3) |
| para.2(3) | 164(4) |
| para.3(1) | 150(1) |
| para.3(2) | 150(2) |
| para.3(3) | 150(3) |
| para.3(4) | 150(4) |
| para.3(5) | 150(5) |
| para.4(1) | 157(1), (2) |
| para.4(2) | 158(2), (3), (4), 159(1), (2), 160(1), (2) |
| para.4(3) | 159(3) |
| para.4(4) | 159(4) |
| para.4(5) | 159(5) |
| para.4(6) | 159(6) |
| para.4(7) | 160(3) |
| para.4(8) | 160(4) |
| para.4(9) | 160(5) |
| para.4(10) | 159(7), 160(6) |
| para.4(11) | 163(1), (2), (3) |
| para.4(12) | 163(4) |
| para.4A(1) | 158(2), 161(1), (2) |
| para.4A(2) | 158(3), 162(1), (2) |
| para.4A(3) | 161(3), 162(3) |
| para.4A(4) | 161(4), 162(4) |
| para.4A(5) | 161(5), 162(5) |
| para.4A(6) | 148(4), 161(6), 162(6) |
| para.4A(7) | 149(3), (4) |
| para.4B(1) | 148(1), (2) |
| para.4B(2) | 148(4) |
| para.5(1) | 155(1), (2), (3), (4) |
| para.5(7) | 155(5) |
| para.5(8) | 155(6) |
| para.5(9) | 155(6) |
| para.5A(1) | 165(1) |
| para.5A(2) | 165(2) |
| para.5A(3) | 165(3) |
| para.5A(4) | 165(4) |
| para.5B(1) | 166(1) |
| para.5B(2) | 166(2), 167(1) |
| para.5B(3) | 167(2) |
| para.5B(4) | 167(3) |
| para.5B(5) | 167(4) |
| para.5B(6) | 167(5) |
| para.5B(7) | 167(4) |
| para.5C(1) | 168(1), (2) |
| para.5C(2) | 169(1), (2) |
| para.5C(3) | 169(1), (3) |
| para.5C(4) | 169(1), (4) |
| para.5C(5) | 170(1) |
| para.5C(6) | 170(2) |
| para.5C(7) | 170(3) |
| para.5C(8) | 171(1) |
| para.5C(9) | 171(2) |
| para.5C(10) | 171(3) |
| para.5C(11) | 171(4) |
| para.5C(12) | 169(5), 171(5) |
| para.5D(1) | 172(1), (2) |
| para.5D(2) | 172(3) |
| para.5D(3) | 172(4) |
| para.5D(4) | 172(5) |
| para.5D(5) | 172(6) |
| para.5D(6) | 172(7) |
| para.5E(1) | 173(1) |
| para.5E(2) | 173(2), (6) |
| para.5E(3) | 173(3), (6) |
| para.5E(4) | 173(4), (6) |
| para.5E(5) | 173(5) |
| para.5E(6) | 173(7) |
| para.6(1) | 174(1) |
| para.6(2) | 174(2), (3), (4) |
| para.6(3) | 176(1), (2) |
| para.6(4) | 176(3) |
| para.6(4A) | 175(1), (3), (4), (5) |
| para.6(4B) | 175(2) |
| para.6(4C) | 158(2), (3), 161(1), 162(1) |
| para.6(5) | 177(1), (2), (3), (6) |
| para.6(6) | 177(4), (5), (6) |
| para.6(7) | 178(1), (2), 190 |
| para.6A(1) | 174(4), 180(1), (2) |
| para.6A(2) | 180(2) |
| para.6A(3) | 180(3) |
| para.6B(1) | 179(1) |
| para.6B(2) | 179(2) |
| para.6B(3) | 179(3) |
| para.6B(4) | 179(4) |
| para.6C(1) | 181(1), (4), (5) |
| para.6C(2) | 181(2), (3) |
| para.6C(3) | 182(1), (2) |
| para.6C(4) | 182(3) |
| para.6C(5) | 182(4), (5) |
| para.6C(6) | 183(1), (2) |
| para.6C(7) | 183(3) |
| para.6C(8) | 183(4), 215 |
| para.6C(9) | 183(5) |
| para.6C(10) | 184(1), 190 |
| para.6C(11) | 184(2), (3) |
| para.6C(12) | 184(4), (5) |
| para.6D(1) | 191(1), (5) |
| para.6D(2) | 192(1), (2), (4) |
| para.6D(3) | 192(3) |
| para.6D(4) | 193(1) |
| para.6D(5) | 193(2) |
| para.6D(6) | 193(3) |
| para.6D(7) | 193(4) |
| para.6D(8) | 194(1), (2) |
| para.6D(9) | 194(3) |
| para.6D(10) | 191(2), (3), (4), 192(6) |
| para.6D(11) | 192(5) |
| para.6E | 187(1), (2), (3), (4), (5), (6) |
| para.7(1) | 188(1), (2), (3) |
| para.7(2) | 188(4), (5) |
| para.7(3) | 189(1) |
| para.7(4) | 189(2) |
| para.7(5) | 188(6), 189(3) |
| para.7(6) | 188(7) |
| para.7A(1) | 195(1), (2), (3), (4), (5), 196(1) |
| para.7A(2) | 196(1), (2) |
| para.7A(3) | 196(3), (4) |
| para.7B(1) | 199(1), (2), (3), (4), (5), 204(3) |
| para.7B(2) | 199(1), 200(1), 201(1), (6), 202(1) |
| para.7B(3) | 199(6), 204(1) |
| para.7B(4) | 200(1), 202(1) |
| para.7B(5) | 203(1), (7) |
| para.7B(6) | 203(1), (2), (3), (4), (9) |
| para.7B(7) | 203(1), (5) |
| para.7B(8) | 203(6) |
| para.7B(9) | 203(8), 204(2) |
| para.7B(10) | 199(7), (8), 204(4) |
| para.7C(1) | 197(1), (2), (3), (4), (5), (6), (7), (8), (9), (10), 198(1) |
| para.7C(2) | 198(1), (2) |
| para.7D(1) | 201(1), (2), (3), (4), (5), (7), (8), (9) |
| para.7D(2) | 201(1), (6), 202(1), 203(1), (2), (3), (4), (5), (6), (7), (8), (9), 204(1) |
| para.7D(3) | 201(5) |
| para.7D(4) | 202(1) |
| para.9(1) | 147(1), 217(3) |
| para.9(2) | 217(4) |
| para.9(3) | 217(5) |
| para.9(4) | 217(3), (6) |
| para.9(5) | 217(7) |
| para.10 | 147(7) |
| para.11(1) | 205(1), 206(1), (2), (3), (4) |
| para.11(3) | 147(1), 149(2), 205(1), (2), (3) |
| para.11(4) | 205(4), (5) |
| para.12(1) | 212(2) |
| para.12(2) | 212(1) |
| para.12(4) | 212(3) |
| para.12(5) | 212(4) |
| para.13(1) | 213(1), 214(1), (2) |
| para.13(2) | 213(2), 214(3) |
| para.14(1) | 149(1), 151(1), 156(1), (2), 164(5), 188(8), 216(1), (2), (3) |
| para.14(2) | 217(1), (2) |
| para.14(3) | 188(9) |
| para.14(4) | 215 |
| para.14(5) | 207(1), (2), (3), (4), (5) |